RCM Query On Repairing,Maintenence & Security Charges

Agreed with Raja sir. 

RCM applicable on security personnel services from 1st Jan 2019 u/s 9(3) CGST & 5(3) IGST laws. (rate of tax 18%).

Ensure self invoice and payment vouchers are being raised appropriately. 

Dear Amlu,

Notif. 29/2018-CT(R) - RCM applicable on - Security services (services provided by way of supply of security personnel).

RCM is applicable only on security services not on housekeeping activity (cleaning labour), suggest to obtain separate invoices, to ensure RCM is being discharged only on the balance. 

For previous invoices, as there is an ambiguity, consider paying RCM and claiming ITC against the same. Where ITC is not eligible, request vendor to provide separate invoices for prior period.